Whether business transfer agreement as a going concern which consists of transferring under construction building project is covered under S. No. 12 of the Notification No. 12/2017 Central Tax (Rate) and its thus exempt from the applicability of GST?
States/UT
Order No. & Date
UK/10/2019-20 dated 09.01.2020
Order date
09-01-20
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Category
97(2)(a)(b)(d)&(g)
Year
